XYZ Industries employs 20 staff, paying them a weekly wage

of $800 each. The staff are entitled to four weeks annual leave, with any

unused annual leave paid out to staff upon resignation. The staff are also

entitled to two weeks sick leave per year, and past experience indicates that

85% of staff take all of their sick leave each year. Assume there is no leave loading.

How much provision for sick leave should XYZ Industries record

for the year?